1. The petitioners Moti Lal and Purshottam Das prayed to this Court for issue of a writ in the nature of certiorari to quash a notice issued by the Income - tax Officer, District Kanpur, dated the 4-11-1955, whereby the petitioners were called upon to pay a sum of Rs. 12,125-14-0 and for the issue of a further writ in the nature of prohibition commanding the opposite party not to recover that amount from the petitioners, and not to take any further proceedings for the recovery of the aforesaid amount. The notice, which was thus challenged, called upon the petitioners to deposit this amount, which had been assessed as income - tax on the firm of Messrs. Indian Distillary, Anwarganj, Kanpur, on the ground that the petitioners were jointly and severally liable for the payment of this tax under S.44 of the Income - tax Act.
It was further stated in the notice that, if the amount was not deposited within the period of three days from the receipt of the notice, the opposite party would be compelled to take suitable action against the petitioners including action under S.46(1) of the Income - tax Act. The notice was challenged originally in the writ petition on, three grounds : The first g